Annotated GST Act – Chapter 3 – Part 3-2 – Division 42

Division 42 – Non-taxable importations

42.1     What this Division is about

42.5     Non-taxable importations – Schedule 4 to the Customs Tariff Act 1995

42.10   Goods returned to the indirect tax zone in an unaltered condition

42.15  Supplies of low value goods

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